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Unrelated business taxable income (UBIT) is income from a trade or business that is regularly carried on by a tax-exempt organization and is not substantially related to the organization's exempt purpose.
Taxation & Finance | Nonprofit Tax Compliance | Issue BriefThe vast majority of public and private universities and colleges are tax-exempt entities as defined by IRC Section 501(c)(3) because of their educational purposes—purposes that the federal government has long recognized as fundamental to fostering the productive and civic capacity of its citizens—…
Taxation & Finance | Nonprofit Tax Compliance | Issue BriefA number of provisions in the Tax Cuts and Jobs Act (H.R. 1) affect higher education. This document compares new provisions of the Tax Cut and Jobs Act with tax reform plans proposed by the U.S. House and Senate and prior tax law.
Taxation & Finance | Student Aid Tax Issues | Nonprofit Tax Compliance | Endowments and Charitable Giving | AnalysisAAU sent a letter to budget leadership urging them to raise discretionary spending caps in FY18 Budget Resolution.
Federal Budget | FY18 | LettersAAU joined 19 other organizations in a letter sent to House Speaker Paul Ryan and Minority Leader Nancy Pelosi condemning H. Con. Res. 71, the budget resolution under consideration by the House of Representatives.
Federal Budget | FY18 | LettersA summary of higher education provisions in a tax reform discussion draft released by Rep. Dave Camp (R-MI), chair of the House Ways and Means Committee.
Taxation & Finance | Nonprofit Tax Compliance | AnalysisAAU joins the Energy Sciences Coalition in a statement supporting bipartisan efforts to reauthorize ARPA-E at the Department of Energy.
FY18 | Department of Defense | Agency Budgets | StatementsLearn about why tax-exempt financing is critical for universities to advance their mission of educating and innovating for the public good.
Taxation & Finance | Endowments and Charitable Giving | Nonprofit Tax Compliance | Issue BriefA number of provisions in the Tax Cuts and Jobs Act (H.R. 1) affect higher education. This matrix compares prior legislation with new legislation enacted under this tax reform bill.
Taxation & Finance | Student Aid Tax Issues | Nonprofit Tax Compliance | Endowments and Charitable Giving | AnalysisThe Coalition for National Security Research (CNSR), sent a letter urging Congress to begin negotiations on a bipartisan budget agreement to raise the discretionary budget caps.
Federal Budget | FY18 | Department of Defense | Letters